Booking in 2026: what salary should an employee have for a deferral
Kyiv • UNN
In 2026, the salary requirements for granting deferrals to employees of critically important enterprises will change, increasing to 21,617.5 hryvnias. This is due to an increase in the minimum wage, which will be 8,647 hryvnias from January 1.
In 2026, the salary requirements for granting deferment for employees of critically important enterprises will change. If in 2025 the employee's salary for booking had to be 20 thousand hryvnias, then this year the employee's salary must be 21617.5 hryvnias, which is due to the increase in the minimum wage, writes UNN.
Details
According to government resolution No. 76, the definition of a critically important enterprise is determined by the following criteria:
- the total amount of taxes, fees, payments to the state and local budgets, excluding customs payments, and the amount of the single contribution to compulsory state social insurance paid during the reporting tax year exceeds the equivalent of 1.5 million euros;
- the amount of foreign currency receipts, excluding credits and loans, for the reporting tax year exceeds the equivalent of 32 million euros;
- the enterprise, institution, organization is of strategic importance for the economy and security of the state (a detailed list can be found at the link);
- the enterprise, institution, organization is of important significance for the national economy or ensuring the needs of the territorial community (determined by local authorities);
- absence of arrears in the payment of taxes to the state and local budgets and the single contribution to compulsory state social insurance;
- the enterprise, institution, organization is a resident of Diia City;
- the enterprise is a provider of electronic communication services using mobile communication networks, whose average monthly net income according to the latest financial statements exceeds 200 million hryvnias, or a provider of electronic communication services using fixed communication networks, whose average monthly net income according to the latest financial statements exceeds 20 million hryvnias.
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It should be noted that in order to obtain the status of a critically important enterprise, it is necessary to meet three conditions, two of which are mandatory - the average salary of employees must be at least 2.5 minimum wages and the absence of arrears in the payment of taxes and a single social contribution.
The third criterion is chosen by the enterprise itself from the above.
By the way, in 2025, the minimum wage was 8 thousand hryvnias, and therefore the employees' salary had to be 20 thousand hryvnias. According to the law "On the State Budget for 2026", the minimum wage from January 1 will be 8647 hryvnias, and therefore, in order to book an employee, his salary must be 21617.5 hryvnias.
If we are talking about state or communal enterprises, the monthly earnings must not be less than the average salary in the region for the 4th quarter of 2021. For example, in Kyiv it is 15.7 thousand hryvnias.
Also in December, the Cabinet of Ministers adopted changes to the procedure for booking employees, according to which defense industry enterprises received the opportunity to book employees for a period of 45 calendar days who have violations of military registration rules.
For enterprises that have been confirmed as critically important, the 72-hour period for checking lists of employees submitted for booking has been canceled.
In addition, according to the new rules, critically important companies can now grant deferment to an unlimited number of men (previously, most employers could book only 50% of employees). Such booking is possible only once a year.